本文選題：營改增 + 生產(chǎn)性服務(wù)業(yè)　； 參考：《財會月刊》2017年22期

【摘要】：為了保證"營改增"前后技術(shù)入股稅收優(yōu)惠政策的延續(xù)性,財政部和國家稅務(wù)總局發(fā)布了《財政部國家稅務(wù)總局關(guān)于完善股權(quán)激勵和技術(shù)入股有關(guān)所得稅政策的通知》,投資方可以選擇遞延納稅優(yōu)惠政策,被投資方允許在投資方確認(rèn)收入前,將技術(shù)成果以評估值入賬并在稅前攤銷扣除。正確理解技術(shù)成果投資入股的新優(yōu)惠政策,有助于降低投資方的風(fēng)險和稅收負(fù)擔(dān),緩解交易雙方惡性的稅收博弈,也為企業(yè)稅務(wù)會計工作者提供借鑒。
[Abstract]:In order to ensure the continuity of tax preferential policies for technology investment before and after "business reform and increase", The Ministry of Finance and the State Administration of Taxation issued the Circular of the State Administration of Taxation of the Ministry of Finance on the improvement of income tax policies related to equity incentives and technical investment. Investors can choose deferred preferential tax policies. Prior to recognition of income by the investor, the recipient is allowed to account for the technical achievement as an assessment value and to deduct it before tax. A correct understanding of the new preferential policy of investing in shares in technological achievements will help to reduce the risk and tax burden of the investors, ease the vicious tax game between the two sides of the transaction, and also provide a reference for tax accountants in enterprises.
【作者單位】： 湖南大學(xué)經(jīng)濟(jì)與貿(mào)易學(xué)院;
【基金】：國家社會科學(xué)基金項(xiàng)目(項(xiàng)目編號:16BJY144)
【分類號】：F275;F812.42

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